U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
7308.40.0000
$16.2M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly
The tariff classification of Adjustable steel post shores from Italy and scaffolding frames with accessories from Taiwan.
NY 882062 January 27, 1993 CLA-2-73:S:N:N1:112-882062 CATEGORY: Classification TARIFF NO.: 7308.40.0000 Mr. Gilberto Ruiz Modern Equipment Co., Inc. P.O. Box 366214 San Juan, P.R. 00936-6214 RE: The tariff classification of Adjustable steel post shores from Italy and scaffolding frames with accessories from Taiwan. Dear Mr. Ruiz: In your letter dated January 12, 1993, you requested a tariff classification ruling. The adjustable steel post shore frames, made of steel tubes, one larger in O.D. than the other to become telescopic (adjustable) are used as temporary structural supports in the construction area. The scaffolding frames with accessories, made of tubular steel frame work of different sizes which are put together by a cross- brace, with coupling pins to be stacked one on top of the other. The accessories include casters with foot brakes, adjustable bases, outriggers, inside ladders, and security hand rails. They are used in variousa applications in the construction area. The applicable subheading for the post shores ans scaffolding equipment will be 7308.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for props and similar equipment for scaffoding, shuttering or pit-propping... . The rate of duty will be 5.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
CIT and CAFC court opinions related to the tariff classifications in this ruling.